The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

Bakgrund: Utvecklingsländernas obligationsmarknad har under de senaste fem åren genererat en avkastning i nivå med aktier. Detta faktum kombinerat bristen på tidigare forskning inom detta område har gjort det intressant att undersöka utvecklingsländernas obligationsmarknad närmare. Syfte: Syftet är att analysera effektiviteten på utvecklingsländernas obligationsmarknad. Genomförande: Med hjälp av informationskvoten och Treynorkvoten undersöks om någon av de tre fonderna i urvalet genererat systematisk överavkastning jämfört med marknadsindexet JP Morgan Emerging Market Constrained Index. Ett signifikanstest på 5 % görs för att utreda om avkastningen är skild från 0.

There are many different forms of financing for small businesses and two common financing options mentioned in the study, bank loans and Venture Capital.Venture Capital is a form of risk capital financing, investing in unlisted stock market. The feature of the arrangement is that those people are trying to find companies that can offer unique, attractive and in demand products on a strong growing market. Since VC-firms are taking a big risk in cooperation with the investment, the VC-company strong demands while assessments are made on the company will generate a return in the future.Bank loans are the most common form of financing for companies in the market. Requirements and assessment under the law is hard especially for small businesses because financing entails high risks. Banks require that the liquidity management in the enterprise should be stable because the bank's main objective is to repayment of debt and the interest payable on the capital.The purpose of this study is to examine the requirements and assessments VC-firms and banks make use of the financing of small businesses. .

Tidigare forskning kring pojkars självkänsla och kroppsmissnöje i relation till massmedieanvändning, extraversion och BMI har utfallit något olika och är inte lika omfattande som forskningen kring flickor. Syftet med denna undersökning var att ta reda på om massmedia, extraversion och BMI har betydelse för tonåriga pojkars självkänsla och kroppsuppfattning. Kvantitativ metod i form av en enkätundersökning användes. Sjuttiotvå gymnasiestuderande pojkar besvarade enkäten som innehöll instrument för att mäta BMI, extraversion, kroppsmissnöje, massmedieanvändning och självkänsla. Resultatet visade att massmedieanvändning inte korrelerar med vare sig självkänsla eller kroppsmissnöje.

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

Sömnsvårigheter kan försämra upplevelsen av livskvalité och förekommer även tillsammans med många andra psykiatriska svårigheter. KBT vid primär insomni har visat sig vara en framgångsrik behandling, men majoriteten av de individer som söker hjälp blir endast erbjudna farmakologisk behandling. I syfte att skapa en mer lättillgänglig behandlingsform har en självhjälpsbehandling utarbetats och prövats ut på en liten grupp undersökningsdeltagare med sömnsvårigheter. Det har tidigare gjorts en svensk vetenskaplig studie av internetbehandling av kronisk insomni. Föreliggande studie har ett explorativt syfte, där behandlingen består av sömnrestriktion, stimuluskontroll, avslappning, tankestund och visualisering.

There is a strong debate in the media about the CEO compensation in the listed companies and whether they deserve their high rewards. Many previous studies have shown differences in the reward system depending on the ownership structure, mostly testing for only ownership concentration or ownership category. This study aims to investigate how the influence of the owners affects the CEO reward system, testing for both the level and the structure of the reward. The sample used in the investigation is Swedish listed corporations and consists of 251 observations. A survey was also conducted but due to low response rate and because the answers are not representative for the whole sample the survey will only be used as an illustration.

During the past year it has been made possible to buy back a company?s outstanding stock. This is done in order to change the capital structure towards a situation with less equity. A change in capital structure means a change in the cost of capital for a company and by that a change in the value for the stockholder. This Master Thesis studies the relation between capital structure and business risk.

An efficient market implies that the use of fundamental analysis should not result in excess return, and that any return exceeding the market average can be explained by compensation for risk, accord-ing to The Capital Asset Pricing Model (CAPM). The focus of this study is to test whether the suc-cessful investment strategy developed by Piotroski (2000) generates excess return on American data, after risk adjustment by using Fama & French?s (1993) 3-factor and Carhart?s (1997) 4-factor CAPM. Initially we form stock portfolios based on companies characterized by high book-to-market values, additionally, we divide them into different performance classes by ranking them with Piotroski?s (2000) measure of financial performance, F_SCORE.

The general pension supplement introduced in 1960 which introduced the public pension funds in Sweden. In the late 1990s the Swedish pension system was reformed and established the current structure. Today, funds are one of the most common forms of savings in Sweden and mutual funds are the most common type.The purpose of this study is to analyze the risk-adjusted returns for the AP funds in the period 2003-2009. Study was based on five funds that are most similar and have the same mission. These funds are AP1, AP2, AP3, AP4 and AP7.The method used in this study is mainly based on a survey of the figures and measurable units of statistical methods that have been carried out by a quantitative approach.

Quality Control is a term often used within production and is referring to managing processes so they produce capable products. Within Quality Control, process capability index is a common measure to oversee processes. Safety Region Plots were introduced to do this graphically. In Albing & Vännman (2010) the concept of Safety Region Plots is expanded to incorporate an elliptical shape. The method of Elliptical Safety Region Plots assumes a normally distributed data.

This master thesis states the following questions: Is it easy or difficult to retrive information from a mobile phone manual? How can the search process be described among user for a mobile phone manual? What similarities and differeces can be identified between users? Arhe there any variables that affect search performance such as reading skills or technical domain knowledge? Eight mobile phone users participated in an empirical observation and the scope was to find information in a paper version of a mobile phone manual according to given tasks. The results shows that some users has problems to retrieve information due to that the correct page in the mobile phone manual could not be located. The results show that the user is using several search strategies, for example the table of contents and the index, when trying to locate information. The results also revel that the user initiates multiple search steps before the correct information can be located.

Den tekniska utvecklingen har lett till att massiva mängder av information sänds, i höga hastigheter. Detta flöde måste vi lära oss att hantera. För att maximera nyttan av de nya teknikerna och undkomma de problem som detta enorma informationsflöde bär med sig, bör interaktionskvalitet studeras. Vi måste anpassa gränssnitt efter användaren eftersom denne inte har möjlighet att anpassa sig till, och sortera i för stora informationsmängder. Vi måste utveckla system som gör människan mer effektiv vid användande av gränssnitt. För att anpassa gränssnitten efter användarens behov och begränsningar krävs kunskaper om den mänskliga kognitionen.

Det saknas statistik för hur många kvinnliga samkönade par som lever med barn iSverige idag. Att bli förstagångsförälder är omvälvande och kan beskrivas som en avde största utmaningarna i livet. Den rådande heteronormativiteten och problematikenmed att närstående kan ha svårt att ta till sig familjekonstellationen kan skapaproblem utöver de svårigheter för parrelationen som det innebär att bli förälder i sig.Att ha en känsla av sammanhang kan vara en påverkande faktor i hur man uppleverövergåenden till föräldraskap. Syftet med denna pilotstudie var att undersöka hurkvinnliga samkönade förstagångsföräldrar upplever sin parrelation samt attundersöka mätinstrumentets QDR36s reliabilitet på kvinnliga samkönade par.Genom en kvantitativ mätning med QDR36 på sex kvinnliga samkönadeförstagångsföräldrar framkom ett högt QDR-index. På grund av litet urval kan ingagenerella slutsatser dras ifrån denna pilotstudie, men det öppnar upp för intressantastudier i framtiden.

Almost for as long as there has been breeding on bovine species, there has been a wish to have a higher proportion of offspring of either one or the other gender. In dairy cattle, heifers are more valuable, while in beef stock bulls are preferred. Semen is sorted based on the difference in DNA content between the X- and Y-chromosome in the genome of the sperm. X-chromosomes contain on average between 3,70 to 4,22% more genetic material than the Y-chromosome. Commercially it is the method of flow cytometry that is being used, which is always under improvement.